state whether the dependent in question (a. through j.) is a qualifying child (QC) test or qualifying relative (QR) (or not a qualifying dependent) of the taxpayer in 2021 and discuss your reasoning. Assume that any test not addressed in the given information is already met. a. Taxpayers son has gross income of $7,000.

b. Taxpayers niece has gross income of $3,000.

c. Taxpayers uncle lives with him.

d. Taxpayers daughter is 25 and disabled.

e. Taxpayers daughter is age 18, has gross income of $8,000, and does not live with him.

f. Taxpayers cousin does not live with her.

g. Taxpayers brother does not live with her.

h. Taxpayers sister has dropped out of school, is age 17, and lives with him.

i. Taxpayers older nephew is age 23 and a full-time student.

j. Taxpayers grandson lives with her and has gross income of $7,000.